File IRS Form 1099-R online

Form 1099-R reports distributions from various types of retirement accounts and other financial instruments.

Financial institutions or retirement plan administrators in the United States must file a 1099-R for taxpayers that collect a distribution over the course of a tax year. A financial institution must file a 1099-R when it offers a distribution to a U.S. taxpayer for:

• Retirement plans
• Profit-sharing plans
• Pensions
• Annuities
• IRAs
• Insurance contracts

Yes. You can e-file Form 1099-R through the IRS website or by mail. You may also use Avalara 1099 & W-9 to streamline the e-filing process and help prevent costly errors.

• Send copies to recipients by January 31.
• E-file with the IRS by March 31.

When these dates fall on a weekend or holiday, the deadline shifts to the next business day.

It depends. Some states require you to file Form 1099-R directly, especially if state income tax was withheld or if you’re not using the IRS Combined Federal/State Filing Program (CF/SF). Requirements, deadlines, and formats vary by state.

No. If a recipient collects multiple distributions during a single tax year, aggregate the amounts to determine if they meet the threshold for a 1099-R, then file one 1099-R for the total amount.

No. Regular distributions, early distributions, rollovers from one retirement account to another, disability payments, lump-sum payments, and payments from life insurance contracts are a partial list of the types of distributions that count toward a 1099-R.